Bill of Entry Amendment Before Final Assessment Valid u/s 149 of Customs Act

Indian Farmers Fertiliser Co Operative Ltd Vs C.C. Kandla (CESTAT Ahmedabad) Introduction: The case of Indian Farmers Fertiliser Co Operative Ltd Vs C.C. Kandla, adjudicated by CESTAT Ahmedabad, concerns the validity of amendments to a bill of entry under Section 149 of the Customs Act before final assessment. This article provides a detailed analysis of the case, including the arguments presented by both parties and the tribunal’s decision. Detailed Analysis: Indian Farmers Fertiliser Co-operative (IFFCO) imported Di-Ammonium Phosphate (DAP), with a portion capsizing during transfer. Th...